S 154B repealed by No 14 of 2014, s 3 and Sch 12 item 29, applicable on and after that commencement in relation to a record provided under subsection 154A(2) or 154B(1) of this Act before 1 April 2014. S 154B formerly read:
SECTION 154B Providing information to assist debt recovery
154B(1)
The Secretary may provide to the Commissioner of Taxation:
(a)
a record of an individual
'
s tax file number to which subsection
154A(1)
applies; and
(b)
details relating to an individual
'
s entitlement, or non-entitlement, to family assistance;
for one of the purposes mentioned in subsection (2).
154B(2)
The purposes are as follows:
(a)
to assist the Commissioner act under section
87
(applying tax refund to family assistance debt) in relation to a debt owed by an individual;
(b)
to assist the Commissioner act under section
93
(applying tax refund to another person
'
s family assistance debt) in relation to a debt owed by an individual;
(c)
to assist the payment of deductions to the Commissioner under section
225
;
(d)
if details relating to an individual
'
s entitlement to an amount of family assistance (other than child care benefit) are provided under paragraph (1)(b)
-
to assist the Commissioner set off under section
226
the whole or a part of that entitlement.
154B(3)
The Commissioner must destroy the Commissioner
'
s record of the tax file number provided under subsection (1) when the number is no longer needed for the purpose for which it was provided.
Former s 154B inserted by No 49 of 2009, s 3 and Sch 3 item 2, effective 1 July 2009.
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